Dweller Berhad is considering a four-year project that has an initial after-tax outlay or after-tax cost of RM80,000.

The future cash inflows from its project as follows:

Year	Cash Flow
1	RM40,000
2	RM40,000
3	RM30,000
4	RM30,000

Dweller uses the net present value method and has a discount rate of 12%. Will Dweller accept the project?

Question 20 options:

	a. Dweller accepts the project because it has a positive NPV of RM28,020.99
	b. Dweller rejects the project because the NPV is less than -RM4,000.
	c. Dweller accepts the project because the NPV is greater than RM30,000.
	d. Dweller rejects the project because the NPV is -RM3,021.